The Auditor is responsible for the accounting of transactions of the County in accordance with Generally Accepted Accounting Principles (GAAP).

The Clay County Auditor may perform audits or reviews of any of the Clay County offices or departments. Other significant duties include performing an annual inventory of the County's capital assets.

Additionally, the Auditor's office reviews all accounts payable activities for all funds and verifies compliance with the budget approved by the County Commission.

The Auditor's office verifies activity in the County offices of Collector, Clerk, and Recorder of Deeds-as well as other accounts receivable.

Finally, the Auditor's office assists the County Administrator in the preparation of the annual budget.